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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
1. Basic facts
A. By November 17, 2015, the Plaintiff had approximately KRW 10.8 billion national tax claim against A.
B. On March 1, 2012, the Defendant concluded a lease agreement with A and Seocho-gu Seoul Metropolitan Government 1 floor from March 1, 2012 to February 28, 2014, with a deposit of KRW 100 million, monthly rent of KRW 210,000 (excluding value-added tax), monthly rent of KRW 140,00 (excluding value-added tax), monthly rent of KRW 140,00 (excluding value-added tax), and the rent and management fee as of November 23, 2015 (hereinafter “instant lease agreement”), and subsequently leased the said building and used it until November 23, 2015.
C. On July 15, 2013, the Plaintiff seized a monthly rent claim that A had against the Defendant under the instant lease agreement, and seized the monthly rent claim that A had against the Defendant on July 28, 2015, and notified each Defendant of the seizure around that time. The Plaintiff reached the Defendant around that time.
The Defendant paid KRW 60,480,000 to the Plaintiff by December 10, 2015.
E. The monthly rent, including value-added tax, from July 1, 2013 to July 31, 2015 under the instant lease agreement, is KRW 57,750,00 (monthly rent 2,310,000 x 25 months), and the monthly rent and monthly management expenses, including value-added tax, from August 1, 2015 to November 23, 2015, include 14,501,666 won (monthly rent 2,310,000 won) x (3 months / 23 days / 30 days), x 72,251,66 (5,75,00,000 won / 1,540,000 won / 1,540,6616).
[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1 to 5, and evidence 7, the purport of the whole pleadings
2. The parties' assertion
A. The Plaintiff asserted that: (a) around July 2013 and around August 2015, the Plaintiff seized monthly management expenses claims including monthly rent claims and value added tax, which A has against the Defendant; and (b) around July 2015, the Plaintiff seized each of them.
Therefore, the Defendant’s monthly rent, including value added tax, from July 1, 2013 to July 31, 2015, and monthly rent and monthly management expenses from August 1, 2015 to November 23, 2015.